| 000 | 01280nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c148664 _d148664 |
||
| 003 | ES-MaIEF | ||
| 005 | 20231212162121.0 | ||
| 007 | ta | ||
| 008 | 231212t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_971277 _aMaherzi, Djalel |
|
| 245 | 0 |
_aComments on wealth taxation _helectrónico _bcomparing the systems in Algeria and France _c Djalel Maherzi and Youcef Ousidhoum |
|
| 500 | _aResumen. | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF. | ||
| 520 | _aWealth taxation is a controversial issue in the countries in which it is applied. In Algeria and in France, wealth taxation is being transformed in terms of its base and rates. These changes indicate political interference. It, therefore, is necessary to examine the effectiveness of wealth taxation in achieving equilibrium. | ||
| 650 |
_aRIQUEZA _944024 |
||
| 650 |
_aPATRIMONIO _947975 |
||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aDERECHO COMPARADO _941877 |
||
| 650 | 4 |
_930433 _aARGELIA |
|
| 650 | 4 |
_aFRANCIA _944475 |
|
| 700 |
_971278 _aOusidhoum, Youcef |
||
| 773 | 0 |
_9170863 _oBIT/2023/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 77, n. 7, July 2023, p. 276-280 |
|
| 942 | _cRE | ||